目前對於日治時期（1895-1945）臺南市商業戲院的了解十分零散而有限，本文將剖析日治時期臺南市宮古座戲院。當前對宮古座的了解不完整，除了知道宮古座的地點，並留存數張宮古座照片之外，絕大部分的資料都誤解宮古座的興建年分，並對宮古座的其他相關訊息所知有限。本研究藉由爬梳日治時期重要的報紙、雜誌、專書、攝影寫真帖等相關資料，並參考日治時期戲劇及電影的發展脈絡來相互佐證推敲，對宮古座進行考辨，同時以當時臺南市商業戲院整體生態的脈絡，來評估宮古座的定位。本研究釐清宮古座興建設立的契機與正確年代，並闡述分析宮古座的位置與建築特色、所有者與經營者、深具官方色彩的身分、經營策略、節目類型概貌及作為集會活動場所的情形，以及宮古座與當時其他臺南市戲院間的合作與競爭。本研究提出對宮古座戲院的定位，標舉宮古座戲院居於日治時期臺南市商業戲院發展中的樞紐位置，並剖析宮古座所在地點、建築樣式與戲院內部空間的選擇，表徵了一個對劇場建築傳統求新求變的企圖，但是仍然落回對日本形式的仿效。本研究除了能指正當前許多宮古座相關訊息的謬誤之處，發掘許多前人未知之處，並且將宮古座置入日治時期臺南市商業戲院發展的整體脈絡之中考察，期望能對宮古座戲院有一個較全面性的了解。

There is barely a clear idea, not to mention an overall understanding, of commercial theatres in Tainan City during the Japanese colonial period (1895-1945). The subject of this paper focuses on one, the Miyako-za Theatre. Current understandings of Miyako-za Theatre are far from thorough. Apart from several photographs of its building, descriptions of its location and of its (incorrect) date of inauguration, almost everything else about Miyako-za Theatre remains dubious and is in need of further clarification. This research investigates Miyako-za Theatre by scrutinizing related information in newspapers, magazines, books, and published photograph collections, with reference to the historical context of evolution of drama and film during the Japanese colonial period, and evaluates Miyako-za Theatre by mapping it into the context of the dynamics among commercial theatres in Tainan City at the time. Starting from revealing the background of this theatre's emergence, this research clarifies Miyako-za Theatre's duration, location, style of theatre building and interior space, ownership, management, alignment with the municipal officials, general types of programme, as well as its cooperation with and competition against other theatres at the time. Miyako-za Theatre plays a crucial part in the development of the commercial theatres in Tainan City during the Japanese colonial period. Also, the location, the exterior architectural style, and the interior spatial formation of Miyako-za Theatre all represent an intention to create a modern Japanese theatre in colonial Tainan City. The aim of this research is to correct misunderstandings, to unearth previously unknown information about Miyako-za Theatre, and hopefully to grasp a broader picture of Miyako-za Theatre mapping it into the context of development of commercial theatres in Tainan City during the Japanese colonial period.